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**OFFICE OF**  **THE ATTORNILY**  GENERAL **OF TEXAS**  **AUSTIN**iionorrbls O4Or&4 ii.3m~,p8r4, 7864 2

8r.A Cotobrr~of reoh /44r, a ral;ort to the Coaptrollrr und4'~oath of ths in2lrldua1, :ar of the prrridrnt, trosaarer, or rup~r?ntandrnt of suoh eaapaay, or 4-rpor8tioa, or‘444ooi8ti.n shnw?n((tha gr oss l **a.uv.6** rooo:rai! **rm..** 4uoh b-i,- ~8s aan@ 1.1

raoh a)uc:.~

lacorporutrt?

city cr toaa **within** thllc**7tata** 

### la th8 **paymoat of**  oh*rp,48 ror lipOh aas, rlrctrlo lbht8, rlrctrlc powari 62 v8t6r ior **the** :;urrtrr nut prroadi~f. :a 4 la4lri4us1, oospaay, 4orp5ratba, or ~r8o4lotloa, at the **t?rcl of**  

### uatlnd **8old r8port**  **for** 

### any **raoh** 

### lrraarporrtod town or eltf of more t.h?n on4 tkousand (l,COO+)

Izhabttatitr,

snd lrar than two thou88cid, flri hundrrd (7,500) inhbltcrntr, 80- uordlng to th le8t Fo46t81 Cbnau8 n4at preeedlng th4 fll:uu ct 8ai.i report, 4hall pnf ti'ths TnaWr4r of LhZs ::t*te an booupofl,rn tst for **th quartw**  **b&Mi&$ 00**  l **8id deta**  4;uml to forty-four hon4r4dths (.u) of me (1.) vr wat of 8414 e;raas rscslpta; a8 ahom by 8aid raport.
. . *

Th4 only qnertirn praseJit4c! ie uhotker tb6 dI8trIbutor I4 oporotlnq Y **“ gaiwtorka** **”** or I 348 *phiat* 'within 8n fnoorpor4tat tom cr 

## o%ty* within 

## thr ~88~. iq3 o? art2016 7050.

. :a 6184U88iaq this 8tatut4 thr Wm,l8r;lOG Qf':.pp8818,Ir th4 0880 sf C'tlllta~s*WIral Oa* Ceapsny T. COatr, 126 3.Z. (24) 1153, in 8n oplnlon 84opte5 by thr Supr4ma **Cart,** e4t6.d

-Th6 6i6ia

Obj64t Of thI8 8ktUt6 ia tbr laplirg of ar. rooapeti:.a t4x l **gdart** thocrr

rho 4wrp4 in a bu81~1488 or tb4 oh8trot4r dafln44 In th6 8trtotr. 

### ?hr l ubjoot ntt4r 

### In rddp44t to 

### which the tax is lmpo884 18 

### a bwln488 b88?- laq thr 4.8?4at4ri4tlO mark8 rprolflrd in tho rtatutr. "Ith roirrmo6 to thr buslnrra of li 648 oomp8a), th6rr oh4r8~ot4rirtio scrrksinala44 8-q other4 uhloh mod nat b4 notiod at tat8 t1.w 8 eoo-vorka looatsd in says

### laootporatrd oh* La this State whidh lr '0144 tar looal 8414 **6nd** 418tribatla* OS 468 in l aiu 41tr or LOWll.’

**fn** 

## the **rbmr Oar** * **the** 

## court **sakes the**  further **atrtraaat thetr** 

%Ina4, th4retor4, thr~wr ot *8oa-work8’ in a 4Ity 'r town I?.thlr ::tsrta, far the dirtrlbutlon 09 gsn In mid alty or towi is, bfaustaaaii in tSe citr, cad shoe t&la In true one ll6-

sent of lirblllty ID lacking. Cml8aqurr:tly * we hold t:at Oh. **dimtributar** dru~uribad by you $a **rrf-t** aubJaot to t& t’a. Tblr holdiog, hmatar, in limitad to tba i&t oltwtlen rtatrd in your iap~~irg, via: where tba dietrihltar owla no maobfnocy, **tixtursa,** 

### aqll!cosntor'appllsaeerused for ths 

### loos2 eale 8w.l 6IstrIbutIonor gar and Joaetednittta ttre 

## citr. statute, 

### aMe dli

es8entlalobaracterlatia of tb8 btuinoss toxe3, it tallowa tlxc t t&e bus;- 

### naae-in*Iah Ma pleintirrIn aw:+gaa,aa 4loclo~rtl.

by the undl#putud Snots, Ic mt rub- &at Co the taz whloh thie rwtuta ~ro~ld~e~.~
‘WI court had beiorr It the ~i~Iext~Oo 

### of %Gethlr 

### a uaa



### ~dtrtcibntor

wbors pipel.ine l

### xtenCd fate



### ths . aits, KIWI which 68% mn tbrra delivered to n sin,& cuatomr utir1ieb.k SOr thu tar. As will be saw srom the d0v8 quottbtLons, thr aetmt in 

### holbinq tbt onoh distrlbutor wa8 not 

### 1IaRle **For** the tax cnmtrtm? ths atrtutr to 

### 16Vy thr tax UFGG the OOOU~~tiO~'Whleh hno the follciulag oharmotariatie **mnrksr** 1. The gat! plant **aaat** ~bc lo**orbed** within the **IAQOQO~-:** ted otty and 2. It ,must be wad for thr 

### *loc31 ro',e*ml dfatr¶butloa* of es* ln *uOt. 

### xltp or.

town. Theuo.cd300ttt4a- “has born 

### r.+rl~msly detlned ae Slrrc; Sired 

### in ~1s~: plrord)‘sltc:ntad.* )@ C.J. 132. 

### Tarvarious 

### QefInItionr'arreyztonpa us, if not IdektIoel, In maanlng. 

### f'bey oertrinlyornvoyalowly tt*a ord!nary Si(illiriO&Itit.?A Of the **word** -.LOCYta”.” perapnraslw **tbs** stntuts, ThuB,
we My l

ny t:i:1t in o rdax



## to **broom** rubJr& to the tex lovkd by &rticls 7060, VA. C.S. 

## the @an.dlstributor 

## must(I.1 own, opew-a, aaan~ge Or OOlIt~Ol0 @BO Dbttt 11146 i~~DltQO0. PlROd Or 8itUatrd rlthil **WI hmorporatra**  Oity **or town**  **nnd (2)**  must iGYkb pL*at ror tha loas1 ralr ana dlatributian or a@# ill SUOC Oitf 01 tOhA.

*:athink .that, under the faatr eub,slttsd, 

### waars ia no -go8 **9hAt ”** **~** to4 

### oitr.arhrxr

the izeo **Lha lAoorpora**  by 

### truck ta t&eEoaonblo Ooorge H. Sheppard, Paga 4

Our 

### opinionNO. O-3776 rtatas 

### that,: *'It IB the oplniunor thladrpartmnt in 111~aith the 

### above quoted oeeoe that any lndltldaal cr corporation eellily or dletrlbutlng liquid petroleur gee to mom than one coneumer in zanyincorporated city within the population 

### brackotsatetadin Artlela 7060, *P amndrd 

### by Fauea 8111 8,,

Aote of the lorty-eoarnth hgielattlre,



### 1941,would br 

### rubjaotto thegrossrooaipte tex lavlrd therrln.* pia wore than diecussing a feat situation when the plant or the distributor 

### was loaatsdwlthln tha lnoorpcratad city. To the rxtont .thateuoh 

## date-, tint Is 

### l

pplloabla to dIstrlbubor8whoas plant6 are not. loaetrd In the Incorporatrd oltv It ir diotua, and it Is not epplloebls to the ract bltoatlon here uadm oonsidrratlon. 

### Vor)- trulyp:-.urr,

&A& Powlrr Roberta

Asslmtant

APPROVEDOCT 15, ;1942
AZ%-- e-